NOTIFICATION  OF  THE  REMOVAL  FROM  LISTING  AND REGISTRATION OF THE STATED
SECURITIES

The American Stock Exchange LLC hereby notifies  the  SEC of its intention to
remove   the  entire  class  of  the  stated  securities  from  listing   and
registration  on  the  Exchange  at  the  opening of business on May 3, 2007,
pursuant to the provisions of Rule 12d2-2 (a). 17CFR240.12d2-2(a)(2)

The removal of Morgan Stanley 9.50% SPARQS  Linked  to  Sunoco Inc., maturing
April 20, 2007 is being effected because the Exchange knows  or  is  reliably
informed  that  the  entire  class  of  this security was redeemed or paid at
maturity or retirement on April 20, 2007.

The security was suspended by the Exchange on April 23, 2007.